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Review of Economic Perspectives
Volume 20 (2020): Issue 2 (June 2020)
Open Access
The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe
Antonio Cerqueira
Antonio Cerqueira
University of Porto, School of Economics and Management
Porto, Portugal
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Cerqueira, Antonio
and
Claudia Pereira
Claudia Pereira
Polytechnic of Porto, CEOS.PP - Center for Organisational and Social Studies of P. Porto
Portugal
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Pereira, Claudia
Jun 22, 2020
Review of Economic Perspectives
Volume 20 (2020): Issue 2 (June 2020)
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Published Online:
Jun 22, 2020
Page range:
137 - 169
DOI:
https://doi.org/10.2478/revecp-2020-0007
Keywords
Conditional Conservatism
,
Economic Conditions
,
IFRS
,
Institutional Factors
© 2020 Antonio Cerqueira et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
